10Determination of entitlement to credit between participants

#### 10 Determination of entitlement to credit between participants (1) If more than one participant is involved in a transaction giving rise to the issue of modulated credit, unmodulated uncapped production credit or unmodulated type J investment credit, the credit will be issued to only one of those participants. (2) The Minister must make rules for identifying, in circumstances where more than one participant is involved in a transaction giving rise to the issue of modulated credit, unmodulated uncapped production credit or unmodulated type J investment credit, the participant who is entitled to that credit. (3) A rule made under subsection (2) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.